Advanced Search Results

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … Cotton Ginning Pressing and Oil Industries, Kolhapur Vs. The State of Maharashtra and Ors.” (Writ Petition no.33 of 2012), to contend that the provisions of the credit rules are required to be read harmoniously and such reading … G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of … were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest

The State of Bihar Vs. The Bihar Secondary Teachers Struggle Committee ...

Court : Supreme Court of India

Subject : Education

under: “2.3.3 Secondary and Higher Education Cess The Secondary and Higher Education Cess (SHEC) was introduced in the Finance Act, 2007, to fulfil the commitment of Secondary and Higher Education. Scrutiny of the Union Finance Accounts for the … 16. Soon thereafter Bihar Panchayat Elementary Teachers (Employment and Services Conditions) Rules, 2012 came into force on 03.04.2012. The terms Primary School, Middle School and … 6 of the Rules dealt with “minimum qualifications of teachers for the purpose of sub section (1) of Section 23 of the Act and Rule 17 was as under:- “Salary, allowances and conditions of service of teachers for … Schools other than Minority Secondary Schools based on religion or language and Centrally sponsored, autonomous and proprietary schools were taken over by the State Government

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

challenged on the ground that they are beyond the legislative competence of Parliament. 13. Thereafter, Parliament enacted the Finance Act, 2012 amending the FA by inserting Sections 65B (22), 65 B (44), 66B and 66E. The relevant provisions of … consideration (not including a grant or subvention payment made by one government agency or department, whether of the central government or of any state government, to another) and includes- (i) to (vi).... (vii) supply, by way of … 226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision … in one case and service tax and luxury tax on the other. 23. Mr. Venkataraman placed considerable reliance on the decision of the Constitution Bench

Present:mr.Karan Nehra Advocate Vs. State of Punjab and Others

Court : Punjab and Haryana

Subject : Land Acquisition

and reasons set out for the amendment in question that the State Government has created this fund to finance the social security measures including old age pension, financial assistance to widows and destitute women, dependent children, Prerna … CWP No.25108 of 2012 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH … Punjab through the Welfare Schemes.”. 4. Insertion of new Schedule I-B in Central Act 2 of 1899.- In the Principal Act after Schedule 1-A, the … Security Fund’ on the instruments mentioned in entry 23 of Schedule 1-A on the conveyance deeds, which … MASIH, J. Petitioner has challenged the amendment carried out by the State of Punjab in the Indian Stamp Act, 1899 in the Indian Stamp (Punjab Amendment) Act, 2005 (hereinafter referred to as 'Amendment Act, 2005') notified on … 'Amendment Act, 2005') notified on 16.05.2005 by which Section 3-C was inserted after Section 3-B in the

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also not … royalty contained in explanation 2 to section 9(1)(vi). Further, he referred to Circular No.10/2002 dated 09.10.2002 by the Central Board of Direct Taxes [“CBDT”]. in which “remittance for royalties” and “remittance for supply of articles or…computer software” … APPEAL No.2305 OF2013CIVIL APPEAL No.2306 OF2013CIVIL APPEAL NOS. 10098-10102 OF2013CIVIL APPEAL NOS. 2307-2308 OF2013CIVIL APPEAL NOS. 4666-4667 OF2013CIVIL APPEAL No.6764 OF2013CIVIL APPEAL No.4634 OF2014CIVIL APPEAL

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Aids to interpretation (i) History of the legislation 107. The amendments (i.e. Finance Act 2008, Finance Act 2009, Finance Act 2012 and Finance Act 2015) do not throw light - by way of statement of objects and reasons or … the taxable territories to charitable purposes which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it shall not be included in the … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - r.7C - Lotteries (Regulation) … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department … - referred to. Books and Periodicals Cited Bowstead and Reynolds on Agency, 23rd Edition; Benjamin’s Sale of Goods, Eleventh Edition, Sweet & Maxwell - referred

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

Application No. ST/Stay/125/2012) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 have been inserted. Section 97 provide for retrospective exemption to … writ petition, we had granted Rule on 22nd February, 2016 and directed that it be heard along with Central Excise Appeal No. 21 of 2015. 2. Rule on interim relief in the writ petition was made returnable … by them during the period from 16th June, 2005 to March, 2010. 23. However, the appellate tribunal held that runways cannot be said to be

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax Act, … 2013; Central Excise Act, 1944; Drugs and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; Finance Act, 2013; Section 132 of … arrestees, enumerated - Constitution of India - Article 22(1) - Discussed. [Paras 23-28, 47]Central Goods and Services Tax Act, 2017 - ss.132(1) Clauses (a) to

P.C. Joshi, Indian Citizen, A practicing Advocate and Others Vs. Union ...

Court : Mumbai

Subject : Service Tax

of the Finance Act, 1994 as amended. The 3rd Respondent is the Central Board of Excise and Customs whereas the 5th respondent is the Ministry … practicing advocate prays for the following reliefs:- “(a) Declare the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null and void and ultra vires the Constitution of … marked as Exhibit B).” 18. There is further affidavit in reply filed by respondent No.4 on 13th January, 2012. In para 5 and 9 of the same this is what is stated:- “5. I say that while … respect of the services provided by them. With reference to paras 22, 23 and 24 of the Writ Petition, the Respondent states that 'value addition'